taxation (taksashon)

[ The subjects of every state ought to contribute to the support of the government, as nearly as po ible in proportion to their respective abilities: that is, in proportion to the revenue which they respectively enjoy under the protection of the state. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation . Adam Smith , Wealth of Nations, V. ii. 2. 2. Tax or a e ment imposed; the aggregate of particular taxes. He... daily such taxations did exact. Daniel , Civil Wars, iv. 25. 3t. Charge; accusation; censure; scandal. My father's love is enough to honour him; enough! speak no more of him; you'll be whipped for taxation one of these days. Shak., As you Like it, i. 2. 91. 4. The act of taxing or a e ing a bill of costs in law. - Progre ive or progre ional taxation, a system of taxation based on the principle of raising the rate of the tax as the wealth of the taxpayer increases, It is sometimes called graduated taxation . privilege of entering and anchoring: kind of tax which the States are prohibited by the United States Constitution from imposing, as distinguished from pilotage, quarantine, and similar dues imposed with reference to a service rendered or tendered. - Wheel tax, a popular name for a tax upon carriages. - Window tax. See window. =Syn. 2. Tax, Impost, Duty, Customs, Toll, Rates, Excise, A e ment, Tribute. Tax is the general word for an amount demanded by government for its own purposes from those who are under its authority. Imposts, duties, and customs are levied upon imports or exports, but im post applies to any tax viewed as laid on. Toll and rates are certain local taxes: as, toll at a bridge, ferry, or plank road; church- rates and poor- rates in England, water-rates. Excise is a precise word in England (see def.); its most frequent use is in connection with malt and spirituous liquors. A e ment is either ( a ) the valuation of property for the purpose of its taxation; (b) the imposing of the tax; or (c) a charge on specific real property of a share of the expense of a local improvement specially benefiting that property. Tribute views the tax as laid not for the public good, but arbitrarily for the benefit of the one levying it, especially a conqueror: as, "Millions for defense, but not one for tribute." Each of these words had its older, peculiar, or figurative uses. See definitions of the words, and also of subsidy.